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Tax non-compliance is a persistent problem that is becoming increasingly common worldwide. The main objective of this study is to examine the factors that influence voluntary tax compliance among large taxpayers in Ethiopia based on the theoretical foundation of tax compliance. This study used an ordinary logit regression model, a closed-ended questionnaire with 1550 taxpayers, and quantitative data analysis. The regression analysis shows that tax compliance behavior is positively and significantly influenced by government trust, taxpayers’ tax knowledge, tax system fairness, and rewards. However, compliance costs negatively and significantly affect tax compliance. To improve voluntary tax compliance, the government and tax authorities need to be more open and responsible. They must also increase tax awareness among taxpayers through websites, seminars, and the media. Ultimately, they must reduce compliance costs and deliver tangible and intangible benefits to honest taxpayers.

Better tax administration and revenue mobilization can increase tax revenue performance while also strengthening the connection between the state, the business sector, and civil society. Despite efforts over the previous two decades, the ratio of tax receipts to GDP and tax effort in Sub-Saharan Africa remains low when compared to OECD nations. This is due to inefficient tax revenue collection. As a result, the primary objective of this study was to investigate experimentally the sources of tax revenue inefficiency in Sub-Saharan African nations between 2000 and 2021 using a secondary data set and half-normal, exponential-normal, and truncated-normal estimate techniques. According to the empirical findings, tax revenue inefficiency has a positive and significant relationship with corruption, democratic accountability, law and order, and religious tensions, and it has a negative and significant relationship with bureaucratic quality, internal conflict, government stability, and military in politics. The study concludes that, depending on the estimating approach used, political risk variables have a significant impact on tax revenue inefficiencies. Before formulating tax policy, tax policy makers shall first determine the extent of tax revenue inefficiencies.

The main aim of this study was to examine Mebratu-B-PLC Theory Implication on developing Country oxygen of Bank. The quantitative data covered from 2011-2021 for the sample of eleven non-public commercial banks was collected from the annual report of the National Bank of Ethiopia and World Bank data. The panel the least square regression analysis showed that, except capital adequacy all explanatory variables' customer growth rate, branch expansion, profitability, life expectancy rate and deposit interest rate affect deposit growth of non-public commercial bank shave positive, whereas GDP growth rate has negative significant effect on deposit growth of non-public commercial banks. From the results, branch expansion rate and customer growth rate were the two most powerful variables that affected deposit growth rate. Those non-public commercial banks that were sampled should build their image to attract more customers.